ConsultingU: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
ConsultingU
Largest movements
- Tangible fixed assets -€2,711
down €2,711 (-31.5%), from €8,594 to €5,883
of which Furniture and vehicles: -€1,411
- Receivables within one year +€1,608
up €1,608 (+16.1%), from €9,962 to €11,570
of which Other amounts receivable: +€4,254
- Deferred charges and accrued income +€1,262
up €1,262, from €0 to €1,262
- Tax, wage and social debts -€10,066
down €10,066 (-92.8%), from €10,852 to €786
- Reserves +€7,859
up €7,859 (+11.9%), from €66,084 to €73,943
- Trade debts +€1,245
up €1,245 (+406.7%), from €306 to €1,551
- Other debts +€895
up €895, from €0 to €895
- Taxes -€17,044
down €17,044, from €12,250 to -€4,794
- Gross operating margin -€15,121
down €15,121 (-64.6%), from €23,412 to €8,291
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €81,242 | €81,175 | -€67 | -0.1% |
| Fixed assets | 21/28 | €8,594 | €5,883 | -€2,711 | -31.5% |
| Tangible fixed assets | 22/27 | €8,594 | €5,883 | -€2,711 | -31.5% |
| Plant, machinery and equipment | 23 | €3,071 | €1,771 | -€1,301 | -42.4% |
| Furniture and vehicles | 24 | €5,523 | €4,112 | -€1,411 | -25.5% |
| Current assets | 29/58 | €72,648 | €75,292 | +€2,644 | +3.6% |
| Amounts receivable within one year | 40/41 | €9,962 | €11,570 | +€1,608 | +16.1% |
| Trade receivables | 40 | €9,449 | €6,803 | -€2,646 | -28.0% |
| Other amounts receivable | 41 | €514 | €4,767 | +€4,254 | +828.0% |
| Current investments | 50/53 | €30,000 | €30,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €32,685 | €32,460 | -€226 | -0.7% |
| Deferred charges and accrued income | 490/1 | €0 | €1,262 | +€1,262 | |
| Total equity and liabilities | 10/49 | €81,242 | €81,175 | -€67 | -0.1% |
| Equity | 10/15 | €70,084 | €77,943 | +€7,859 | +11.2% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €66,084 | €73,943 | +€7,859 | +11.9% |
| Distributable reserves | 133 | €66,084 | €73,943 | +€7,859 | +11.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €11,158 | €3,231 | -€7,926 | -71.0% |
| Amounts payable within one year | 42/48 | €11,158 | €3,231 | -€7,926 | -71.0% |
| Trade debts | 44 | €306 | €1,551 | +€1,245 | +406.7% |
| Suppliers | 440/4 | €306 | €1,551 | +€1,245 | +406.7% |
| Taxes, remuneration and social security | 45 | €10,852 | €786 | -€10,066 | -92.8% |
| Taxes | 450/3 | €10,852 | €786 | -€10,066 | -92.8% |
| Other amounts payable | 47/48 | €0 | €895 | +€895 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,711 | €2,711 | = | 0.0% |
| Other operating charges | 640/8 | €868 | €785 | -€83 | -9.5% |
| Gross operating margin | 9900 | €23,412 | €8,291 | -€15,121 | -64.6% |
| Operating profit (loss) | 9901 | €19,833 | €4,795 | -€15,038 | -75.8% |
| Financial income | 75/76B | €10 | €0 | -€10 | -100.0% |
| Recurring financial income | 75 | €10 | €0 | -€10 | -100.0% |
| Financial charges | 65/66B | €1,124 | €896 | -€228 | -20.3% |
| Recurring financial charges | 65 | €1,124 | €896 | -€228 | -20.3% |
| Profit (loss) for the period before taxes | 9903 | €18,719 | €3,898 | -€14,820 | -79.2% |
| Income taxes | 67/77 | €12,250 | -€4,794 | -€17,044 | |
| Profit (loss) for the period | 9904 | €6,468 | €8,692 | +€2,224 | +34.4% |
| Profit (loss) for the period to be appropriated | 9905 | €6,468 | €8,692 | +€2,224 | +34.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.